The new income tax treaty between Poland and Sri Lanka entered into force on 14 June 2019. The treaty, signed 6 October 2015, replaces the 1980 tax treaty between the two counties.
Taxes Covered
The treaty covers Polish personal income tax and corporate income tax and covers Sri Lanka income tax, including the income tax based on the turnover of enterprises that have entered into agreements with the Board of Investment.
Service PE
The treaty includes the provision that a permanent estab…